Hon. Robert S. Calvert Opinion No. V-85 1. 

Comptroller of Public Accounts 

Austin, Texas Re: Date to begin computation 

of compensation of Tax 

Asnessor-Collectors under 

S.B. 211, 51rt Legislature. 

Dear Mr.. Ca,fvert: 

You reque*t our opinion on the following qoeetions: 

“1. Since the fees for assensing are paid during 

the first several months of 1949, and final settlsment 

for then assessing fees made later in the year, will the. 

new rates in Senate Bill 211 apply to 1949 aaressing, 

and if so, to what extent? 

“2. Since the new rates for collecting taxes are 

5% on the first $20,000 and 290 over that amount beginning with September 1 of each year, will the 2% be 

allowed ae fees with the effective date of the new Act 

through August 31, 1949, then the 5% on the first $20,0X1 

beginning September 1, 1949?* 

Senate Bill 211 of the Slst Legislature became effeoe 

tive on June 19, 1949, upon its approval by the Governor. This bill 

amends Article 3937, Vernon’s Civil Statutes, and increases the 

compensation to be paid for assessing taxes and amends Article 

3939, Vernon’s Civil Statutes, and increases the compensation to 

be paid for collecting taxes. The new rates for assessing taxes are 

‘as follows: 

“For assessing the State and county Taxes on all 

suma for the first Five Million ($5,000.000.00) Dollars, 

or less, Five Cents (SC) for each 0,ne Hundred ($100.00) 

Dollars of property assessed; and on all aums in excess 

of Five Million ($5,000,000.00) Dollars and less than 

One Hundred Million \ $lOO,OOO,OOO.OO) Dollars, Three 

and One-half Cents (3x$) on each One Huadred ($iOO.OO) 

Dollars of property assessed; on all *urns in excess of 

One Hundred Million ($lOO,OOO,OOO.OO) Dollars, Two 

and One-quarter Cents (2 l/4$) on each One Hundred 

($100.00) Dollars.” 
Hon. Robert S, Calvert, Page 2 (V-851) 

The new rates for collecting taxor are as followrt 

“There shall be paid for the collection of taxease 

compensation for the services of the Collector, bsginnlng with the first day of September of each year, five 

(5%) per cent of the first Twenty Thousand ($20,000.00) 

Dollars collected for the State, and two (2%) per cent 

on all taxes collected for the State over said aumg for 

collecting the county taxes, five (5%) per cent on the 

first Ten Thousand ($10.000.00) Dollars collected, and 

two (25%) per cent on all such county taxes collected over 

said sum.” 

All taxes assessed and all taxes collected before the 

effective date of S. B. 2 11 should be compensated at the ratea aa 

provided in Articles 3937 and 3939, prior to the amendment in queation, To allow the increased rater for services already performed 

would violate section 44 of Article III of the Texaa Constitution. The 

taxes assessed and the taxes collected after this amendment took effact should be compensated for at the lncreas,ed rates as provided 

in S. B. 211. The yearly assessments run from January 1st through 

December 31 of each year and the rata to be paid the Asssrsor after 

the effective date of S. B. 211, of course, is dependent upon the amount theretofore assessed since December 33, 1948. 

The yearly collections of taxes, for determining the rate 

of compensation to be paid Collectors, runs from September 1st 

through August 31st of each year and the rate to be paid the Collector, after the effective date of S. B. 211, is dependent upon the amount 

theretofore collected since August 31, 1948. 

SUMMARY 

The Tax Assessor-Collector should be compensated for taxes assessed and collected prior to June 19, 

1949, at the rates provided in Articles 3937 and 3939 

before their amendment by S. B. 211, 5lst Legislature. 

They should be compensated for taxes assessed and 

collected after June’l8th at the rates presc’ribed in 

S. B. 211. 

Yours very truly 

FIRST ASSISTANT 

ATTORNEYGENERAL 

ATTORNEYGENERALOF TEXAS 

W. V. Geppert 

Assistant 

W VG/mwb